The Analysis Of Optimized Scheme Of Internal Control For The TL 4S Shop

In 2002, TL auto 4S shop was established in Zhengzhou, Henan Province. It is a wholly owned subsidiary of Weijia Automotive Group, registered capital of 30 million yuan. Its brand management mainly includes the cross-country off-road vehicle brands such as Chrysler, Mitsubishi and Jeep. The company's annual turnover of up to 500 million yuan, it has a certain representation in the auto 4S shop industry. The purpose of the targeted analysis of the company's internal control is not only to put forward some improved suggestion of internal control for the TL 4S shop, but also provide the reference for the healthy and orderly development of 4S shop industry.Since 2000, China's car 4S shop has risen rapidly in domestic. After more than a decade of development, the decline of high-profit return phase led to the 4S industry profits became increasingly thin, automotive 4S industry began to enter the industry adjustment phase. At the same time, in recent years with the national policy tightening, resulting in increased use of funds, the car manufacturers have taken measures in order to expand the brand market share. Many companies due to large inventories lead to poor overall profitability. In addition, many automotive 4S shop also appeared a large number of management issues, such as poor management staff absconded with money, use corporate resources to defraud customers money, jerry-building materials and other serious things, which damage to the company's image.Recent years, TL automobile company's membership group has put forward and celebrated a series of theme years such as "Excellent Executive Year", "Qualified Service Year", "Industrious Professional Year", "Concret Refining Year", "Cost-effectiveness Year" and so on to intense the internal organization progressively. Under the overall depressive circumstance of 4s auto shops, TL Automobile Company has been in the black for 4years consecutively, which has clearly proved that its management ability and internal supervisory control are on a positive level in the development of the entire industry.However, the internal problems of management of TL Automobile Company are also should be pay attention to——the stock coefficient all has been up to 2.2; sales performance has been in the red year after year; components stock coefficient has been up to 3.92; regular customers within half a year only have take 64.57 percent; pending parts has taken 35 percent stock and both of the after-sales profit and gross profit have dropped a lot; some employees resell clients' resources to get illicit interests and the high proportion of demission of key staffs caused the outflow of business secrets and clients' resources.This paper will put forward some suggestions of effective management by analyzing the business processes, management status and risks of some business segments, which are TL vehicle 4S shop vehicle's sales business segment, after-sale maintenance service business segment, other derivative business segment and financial management plate. In order to solve these problems, it is suggested that TL Automobile 4S Store standard operation, reduce operational risk, establish effective restraint mechanism, set up risk management as the core of internal control concept, improve internal control ability and guide the healthy and orderly development of the company.